2024-05-15T06:16:25-05:00 2023-12-31 221478099 COHNREZNICK LLP 101 CRAWFORDS CORNER ROAD STE 2316 HOLMDEL NJ 07733 990 2023-01-01 226012949 NEW JERSEY STATE FUNERAL DIRECTORS ASSOCIATION INC NEWJ 7329749444 PO BOX L MANASQUAN NJ 08736 BARBARA GUINTA COO/CFO 7329749444 2024-05-14 1 BARBARA GUINTA 999009999 0 LORI ROTHE YOKOBOSKY CPA P01273422 7325780700 2024-05-13 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z BARBARA GUINTA PO BOX L MANASQUAN NJ 08736 1039328 0 X WWW.NJSFDA.ORG X 1910 NJ TO PROMOTE AND CULTIVATE THE ART AND SCIENCE OF EMBALMING IN NEW JERSEY. 21 21 0 26 0 0 0 0 706914 783859 207183 255469 0 0 914097 1039328 0 0 0 0 0 0 0 0 0 749415 813000 749415 813000 164682 226328 6232917 6450966 308105 291422 5924812 6159544 X ELEVATE THE PROFESSIONAL CHARACTER AND EDUCATION OF FUNERAL DIRECTORS AND TO ENLIGHTEN AND DIRECT PUBLIC OPINION IN RELATION TO ENACTING PROPER, JUST AND UNIFORM LAWS ON FUNERAL DIRECTING AND EMBALMING IN THE STATE OF NEW JERSEY. 0 0 THE NEW JERSEY STATE FUNERAL DIRECTORS ASSOCIATION IS COMMITTED TO ADVOCATING ON BEHALF OF THE FUNERAL SERVICE INDUSTRY, CONSUMER PROTECTIONS AND PREPAID FUNERAL TRUST LAWS.THE NJSFDA'S GOVERNMENT AFFAIRS PROGRAM CONSISTS OF BOTH LEGISLATIVE AND REGULATORY ENDEAVORS. SUCH MATTERS INCLUDED REQUESTING THE GOVERNOR UPHOLD THE STATE'S OBLIGATION TO INCREASE THE ANNUAL APPROPRIATION FOR FUNERAL HOME REIMBURSEMENT PROVIDED TO CERTAIN BENEFICIARIES OF WORK FIRST NEW JERSEY AND SSI PROGRAMS; ASSISTING THE OFFICE OF VITAL STATISTICS IN ITS TRANSITIONING FROM THE ELECTRONIC DEATH REGISTRATION SYSTEM TO ITS ENHANCED VERI-NJ SYSTEM; LOBBYING THE GOVERNOR'S OFFICE AND LEGISLATIVE LEADERS TO UTILIZE COVID RELIEF FUNDS TO ALLOW FOR A MORATORIUM ON LICENSING RENEWAL FEES; URGING STAKEHOLDERS TO LIMIT THE DIVERSION OF LICENSING FEE REVENUE FROM THE DIVISION OF CONSUMER AFFAIRS AND INSTEAD, REINVESTING SUCH FUNDS INTO TECHNOLOGICAL UPGRADES AND IMPROVED CUSTOMER SERVICE; COMMENTING ON PROPOSED RULE CHANGES TO THE FTC FUNERAL RULE; ASSISTING THE DEPARTMENT OF ENVIRONMENTAL PROTECTION IN TROUBLESHOOTING ANNUAL REGULATED MEDICAL WASTE GENERATOR REPORT ISSUES DETECTED WITHIN UPDATES TO THE DEP ONLINE PORTAL; AND ENSURING THE CONTINUATION OF THE STATE BOARD OF MORTUARY SCIENCE REGULATORY WAIVER FOR THE DELIVERY OF IN-PERSON MANDATORY CONTINUING EDUCATION.THE NJSFDA HOSTS AN ANNUAL FUNERAL DIRECTORS CONVENTION AND EXPO, A PREMIER GATHERING OF INDUSTRY PROFESSIONALS AND RELATED TRADES. THE ANNUAL MEETING OF THE GENERAL MEMBERSHIP IS HELD DURING THIS TIME. THE CONVENTION PROVIDES HIGH-VALUE, INNOVATIVE AND EDUCATIONAL PROGRAMMING GEARED SPECIFICALLY TOWARD THE FUNERAL INDUSTRY. QUALITY PROGRAMS COVERED TOPICS SUCH AS POSTMORTEM RECONSTRUCTIVE SURGERY, MILLENNIAL WORKERS IN THE FUNERAL INDUSTRY, HONORING TRANSGENDER PEOPLE, PEDIATRIC FUNERAL CARE AND SUPPORTING FRIENDS AND FAMILY AFTER A LOSS.EDUCATIONAL PROGRAMS OUTSIDE OF THE ANNUAL CONVENTION WERE OFFERED VIA WEBINAR AS PART OF THE NEW JERSEY MANDATORY CE SERIES TO AID LICENSEES IN THEIR OBLIGATION TO EARN CONTINUING EDUCATION CREDITS REQUIRED BY THE STATE BOARD OF MORTUARY SCIENCE. TOPICS INCLUDED THE RIGHT TO CONTROL AND CHAIN OF CUSTODY, PREVENTING INJURIES, COMPLYING WITH FTC AND NJ MORTUARY BOARD DISCLOSURES, OSHA PAPERWORK OBLIGATIONS, ETHICS, THE SSI/MEDICAID RESOURCE EXCLUSION AND PRENEED ARRANGEMENT PAPERWORK. 0 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 10 0 1 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X BARBARA GUINTA 7329749444 1977 ROUTE 34 WALL NJ 07719 ALISON PERINCHIEF REINHARD IMMEDIATE PAST PRESIDENT 2.00 X X 0 0 0 ANDREW NIMMO DISTRICT PRESIDENT (STARTING 9/2023) 1.00 X 0 0 0 DANIEL BITECOLA III CFSP DELEGATE-AT-LARGE (STARTING 9/2023) 1.00 X X 0 0 0 DAVID MILNE DISTRICT PRESIDENT 1.00 X 0 0 0 DENISE F MAGUIRE DISTRICT PRESIDENT 1.00 X 0 0 0 FRANK R GALANTE PRESIDENT 2.00 X X 0 0 0 FRANKLIN H RAINEAR JR CFSP DISTRICT PRESIDENT (TO 9/2023) 1.00 X 0 0 0 FRED FIORE JR DISTRICT PRESIDENT 1.00 X 0 0 0 JAMES T ETHERIDGE CFSP DISTRICT PRESIDENT (TO 9/2023) 1.00 X 0 0 0 JENNIFER L BURRY DISTRICT PRESIDENT (STARTING 9/2023) 1.00 X 0 0 0 JOHN K BALTZ SECRETARY-TREASURER 2.00 X X 0 0 0 JOHN LAWTON DISTRICT PRESIDENT (STARTING 9/2023) 1.00 X 0 0 0 JONATHAN R BENDER 2ND VICE PRESIDENT 2.00 X X 0 0 0 JOSEPH L WOOD CFSP DISTRICT PRESIDENT (STARTING 9/2023 1.00 X 0 0 0 KYLE P LEDFORD SR CFSP DELEGATE-AT-LARGE 1.00 X X 0 0 0 LOUIS G ALOIA DISTRICT PRESIDENT (TO 9/2023) 1.00 X 0 0 0 ROSA E HERNANDEZ DELEGATE - AT - LARGE 1.00 X X 0 0 0 ROY B GARRETSON DISTRICT PRESIDENT (STARTING 9/2023) 1.00 X X 0 0 0 RYAN M BUCKLAND 1ST VICE PRESIDENT 2.00 X X 0 0 0 SAMUEL C ARNOLD DELEGATE - AT - LARGE 1.00 X 0 0 0 SCOTT C LARKIN DISTRICT PRESIDENT (STARTING 9/2023) 1.00 X 0 0 0 SHAWN A BUKOFSKY DISTRICT PRESIDENT (TO 9/2023) 1.00 X 0 0 0 TARA M SCARPONI-DANNIBALLE PRESIDENT ELECT 2.00 X X 0 0 0 THOMAS E WEBER JR DISTRICT PRESIDENT 1.00 X 0 0 0 WESTLEY LOPEZ DISTRICT PRESIDENT (TO 9/2023) 1.00 X 0 0 0 WILLIAM SMITH DISTRICT PRESIDENT 1.00 X 0 0 0 BARBARA D GUINTA CHIEF OPERATING OFFICER/CF 4.00 36.00 X 0 227314 50064 GEORGE R KELDER JR CFSP CEO/EXECUTIVE DIRECTOR 12.00 28.00 X 0 331268 77177 DARRYL CAMPBELL DIRECTOR OF IT 6.00 34.00 X 0 110695 32294 SHAQUANNA WEST DIRECTOR OF GOVERNANCE 20.00 20.00 X 0 120045 25598 0 789322 185133 0 0 1 0 0 MEMBERSHIP DUES 611600 399109 399109 PROGRAM INCOME 611600 384750 384750 783859 119178 119178 136291 0 136291 136291 136291 1039328 783859 0 255469 250522 37485 54000 24346 37322 353916 11351 GOVERNANCE EXPENSE 23585 COMMUNICATIONS 20473 813000 175190 163380 64295 70990 464138 482704 24901 17500 2255792 2440717 3232163 3260533 16438 15142 6232917 6450966 11410 1300 291907 290122 4788 0 308105 291422 X 5924812 6159544 5924812 6159544 6232917 6450966 226328 8404 0 X 0 1 X 1 0 0 0 1 399109 96485 -10021 86464 22493 63971 0 INVESTMENT IN AFFILIATE 3260533 C 3260533 X 1023386 8404 8404 1014982 24346 24346 1039328 788654 0 788654 24346 24346 813000 PART X, LINE 2: NJSFDA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. AS A 501(C)(6), NJSFDA IS ALSO EXEMPT FROM NEW JERSEY SALES AND CORPORATE INCOME TAXES AND DOES NOT MEET THE REQUIREMENTS TO REGISTER IN NEW JERSEY. NJSFDA HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY NJSFDA AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY, ASSET, OR DISCLOSURE IN THE FINANCIAL STATEMENTS. NJSFDA IS SUBJECT TO EXAMINATION BY THE FEDERAL TAXING AUTHORITIES UP TO THREE YEARS FROM THE EXTENDED DUE DATE OF THE TAX RETURN. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. X 1 1 0 0 0 GEORGE R KELDER JR CFSP CEO/EXECUTIVE DIRECTOR 0 329765 0 0 0 1503 0 59179 0 17998 0 408445 0 0 BARBARA D GUINTA CHIEF OPERATING OFFICER/CF 0 211918 0 15000 0 396 0 38948 0 11116 0 277378 0 0 PART I, LINE 1A EXCEPT FOR THE PRESIDENT AND EXECUTIVE DIRECTOR, SPOUSAL AND COMPANION TRAVEL IS NOT AUTHORIZED. SPOUSAL OR COMPANION TRAVEL IS AUTHORIZED FOR THE PRESIDENT AND EXECUTIVE DIRECTOR ONLY FOR "AUTHORIZED EVENTS." WHEN SPOUSAL OR COMPANION TRAVEL IS AUTHORIZED, THE PER DIEM SHALL MEAN "PER AUTHORIZED PERSON." SPOUSAL OR COMPANION TRAVEL EXPENSES WILL RESULT IN THE ISSUANCE OF 1099 INCOME REPORTS FOR ACCUMULATED BENEFITS IN EXCESS OF $600, OR SUCH OTHER THRESHOLD AS REQUIRED BY CURRENT IRS RULES. ONLY AN UNMARRIED OFFICER SHALL BE ELIGIBLE FOR COMPANION TRAVEL, WHICH PERSON SHALL BE THE SAME COMPANION FOR ALL AUTHORIZED EVENTS DURING THE OFFICER'S TERM OF OFFICE. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE ORGANIZATION ARE LICENSED FUNERAL DIRECTORS WHO PAY DUES. FORM 990, PART VI, SECTION A, LINE 7A THOSE MEMBERS WHO PAY DUES HAVE VOTING PRIVILEGES TO ELECT ALL MEMBERS OF THE BOARD OF DIRECTORS IN TWO WAYS. FORM 990, PART VI, SECTION A, LINE 7B AS MEMBERS OF ONE OF THE ELEVEN DISTRICT ASSOCIATIONS, THEY PARTICIPATE IN ELECTING THEIR OWN DISTRICT PRESIDENT WHO SERVES ON THE BOARD OF DIRECTORS. ADDITIONALLY, THEY ELECT EIGHT OFFICERS OF THE ASSOCIATION IN OPEN ELECTIONS. TWO OFFICERS AUTOMATICALLY SUCCEED EACH YEAR TO THEIR POSITIONS BASED ON PRIOR YEAR ELECTION OUTCOMES, E. G., THE PRESIDENT AND IMMEDIATE PAST PRESIDENT. IN THE EVENT OF TWO OR MORE NOMINATIONS FOR ANY CONTESTED OFFICE, AN ELECTION IS HELD VIA AN ELECTRONIC BALLOT, WHICH IS DISTRIBUTED TO ALL OF THE MEMBERS WHO HAVE VOTING PRIVILEGES. THE RETURNS ARE TABULATED AND THE RESULTS REPORTED BY AN ELECTION COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE IRS FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THEN IS SUBMITTED TO THE AUDIT COMMITTEE FOR FINAL APPROVAL. THE FORM 990 IS THEN DISTRIBUTED TO EACH BOARD MEMBER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY COMPLETE A "DISCLOSURE OF CONFLICT OF INTEREST" DOCUMENT. THE RESULTS ARE SURVEYED FOR EXISTING CONFLICTS, REPORTED TO THE BOARD AND MADE PART OF THE GOVERNANCE DOCUMENTS. THE PROCESS IS OVERSEEN BY THE DIRECTOR OF GOVERNANCE. FORM 990, PART VI, SECTION B, LINE 15A THE CURRENT EXECUTIVE DIRECTOR'S CONTRACT WAS DEVELOPED AND APPROVED IN 2016 BY A CONTRACT COMMITTEE COMPRISED OF A CROSS SECTION OF BOARD MEMBERS. DATA WAS COMPARED TO OTHER ASSOCIATION CEOS AND LIKE POSITIONS USING COMPENSATION SURVEYS, JOB DESCRIPTIONS AND LENGTH OF SERVICE, AMONG OTHER FACTORS. THE RESULTS WERE DISCUSSED AND ANALYZED AND RECOMMENDATIONS WERE MADE TO THE NJSFDA BOARD FOR FINAL APPROVAL OF THE CONTRACT. THE CONTRACT ALLOWS FOR TWO SUBSEQUENT 3-YEAR EXTENSIONS (FROM JANUARY 1, 2020 THROUGH DECEMBER 31, 2022 AND FROM JANUARY 1, 2023 THROUGH DECEMBER 1, 2025) PROVIDED THAT THE NJSFDA BOARD THEN IN OFFICE REAPPOINTS THE EXECUTIVE DIRECTOR BY ADOPTING A RESOLUTION TO THAT EFFECT FOR EACH SUBSEQUENT 3 - YEAR TERM. THE BOARD APPROVED THE 1ST AND 2ND RENEWALS OF THE EXECUTIVE DIRECTOR'S CONTRACT FOR TWO ADDITIONAL 3-YEAR TERMS STARTING JANUARY 1, 2020 THROUGH AND INCLUDING DECEMBER 31, 2022, AND JANUARY 1, 2023 THROUGH AND INCLUDING DECEMBER 31, 2025, RESPECTIVELY. FORM 990, PART VI, SECTION C, LINE 18 THE NJSFDA FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 NJSFDA IS COMMITTED TO TRANSPARENCY AS WELL AS THE HIGHEST ETHICAL STANDARDS IN ITS OPERATIONS. ACCORDINGLY, THE NJSFDA CONSTITUTION AND BYLAWS, CODE OF BUSINESS CONDUCT & ETHICS, CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY AND RECORD RETENTION POLICY ARE ALL POSTED ON THE WEBSITE FOR PUBLIC VIEWING. THE AUDITED FINANCIAL REPORTS ARE AVAILABLE UPON REQUEST. NEW JERSEY FUNERAL DIRECTORS - PAC PO BOX L MANASQUAN NJ 08736 223758321 POLITICAL ACTION COMMITTEE NJ 527 1 NEW JERSEY FUNERAL DIRECTORS SERVICES INC PO BOX L MANASQUAN NJ 08736 222889933 MANAGEMENT NJ N/A C 38868 3538511 0.79000 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 NEW JERSEY FUNERAL DIRECTORS SERVICES INC M 250522 CASH FORM 990, PART V, LINES 1(M) AND 1(N): THE ORGANIZATION SHARES FACILITIES, EQUIPMENT, PAID EMPLOYEES, AND THE USE OF OTHER ASSETS WITH THE RELATED ENTITIES. PAYMENT FOR USAGE IS INCLUDED IN THE MANAGEMENT FEE PAID TO THE RELATED ENTITY AND IS REPORTED ON LINE 2, TRANSACTION "M".